Home Care Service

Home Care Service

Final regs allow agents to handle FUTA for home care service employers

In T.D. 9649, 12/11/2013; Reg. § 31.3504-1, IRS has issued final regs that allow a home care service recipient to designate an agent under Code Sec. 3504 to report, file, and pay all employment taxes, including those due under the Federal Unemployment Tax Act (FUTA). The regs also allow an intermediary to file a single […]

In Revenue Procedure 2013-39, 2013-52 IRB, in conjunction with new final regs issued on the same day, IRS has described and updated the procedure for requesting its authorization for a person to act as an agent under Code Sec. 3504 for purposes of Chapters 21 (Federal Insurance Contributions Act, or FICA), 22 (Railroad Retirement Tax […]

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Law Offices of Paul W. Raymond

Newport Beach Office

The information on this website is for general information purposes only. Nothing on this or associated pages, documents, comments, answers, emails, or other communications should be taken as Tax Advice or Legal Advice for any individual tax issue or situation.